TMI Blog2015 (9) TMI 636X X X X Extracts X X X X X X X X Extracts X X X X ..... lowing the said ratio, these appeals are also liable to be dismissed. - Decided against Revenue. - C.M.A. No. 2035 of 2008 AND C.M.A. No. 1599 of 2010 - - - Dated:- 9-4-2015 - Mr. R. Sudhakar and Ms. K.B.K. Vasuki, JJ For the Petitioner : Mr. K. Mohanamurali and Mr. K. Ravi Ananthapadmanabhan For the Respondent : Mr. Jaikumar and Mr. T. Ramesh COMMON JUDGMENT (DELIVERED ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... final products appearing in the explanation to Rule 2 (p) of the CENVAT Credit Rules according to which the GTA service cannot be termed as 'Output Service'? CMA No.1599/10 1. Whether the Hon'ble Tribunal is right on relying on its own decisions passed in the case of India Cements Ltd. - Vs - CCE, Salem (2007 (7) STR 569) and R.R.D. Tex Pvt. Ltd. - Vs - CCE, Salem (200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n relation to freight for inward movement of goods received by them. However, after due process of law, the adjudicating authority as well as the Commissioner (Appeals) held against the assessee confirming the demand along with interest inasmuch as the assessees have not discharged the duty liability as envisaged under the Act and the Rules. Against the said order, the appeals preferred by the res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3) and the issue has been answered against the Revenue and in favour of the Assessee. It is submitted that the cases on hand is squarely covered by the decision in Cheran Spinnner's case (supra). 6. In view of the said statement made by the learned counsel on either side that the ratio laid down in Cheran Spinner's case (supra), is equally applicable to the cases on hand, following the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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